Assessee couldn't plead that its declaration for Compounded Scheme was invalid after it had opted fo

Excise & Customs : Where assessee had claimed that it has opted for compounded levy scheme under rule 96ZO(3), by making a declaration under rule 96ZO(4), assessee cannot later plead that there was no declaration in terms of rule 96ZO(4); hence, demand of duty by Department based on rule 96ZO(3) was valid